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Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation
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Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation
Jérôme Monsenego, Katerina Perrou, Raffaele Petruzzi, Sophia Piotrowski, Ekkehart Reimer, Fernando Serrano, Lukasz Stankiewicz, Edoardo Traversa, Jasna Voje
Intertax
Volume 47, Issue 8/9 (2019) pp. 678 – 692
https://doi.org/10.54648/taxi2019068
Abstract
The European Union Tax Dispute Resolution Directive 2017/1852 requires Member States to introduce mandatory arbitration for tax treaty disputes. In addition to the standard arbitration procedure laid down in the directive, Member States may also provide for dispute resolution by a Standing Committee. This contribution presents proposals for the implementation of such a Standing Committee.
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